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Dynamic tax depreciation strategies

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  • De Waegenaere, A.M.B.

    (Tilburg University, School of Economics and Management)

  • Wielhouwer, J.L.

    (Tilburg University, School of Economics and Management)

Abstract

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Suggested Citation

  • De Waegenaere, A.M.B. & Wielhouwer, J.L., 2011. "Dynamic tax depreciation strategies," Other publications TiSEM fab30336-6e99-4489-96f4-2, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:fab30336-6e99-4489-96f4-22e91e008256
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    References listed on IDEAS

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    1. Wielhouwer, Jacco L. & Waegenaere, Anja De & Kort, Peter M., 2002. "Optimal tax depreciation under a progressive tax system," Journal of Economic Dynamics and Control, Elsevier, vol. 27(2), pages 243-269, December.
    2. J. L. Wielhouwer & A. De Waegenaere & P. M. Kort, 2000. "Optimal Dynamic Investment Policy for Different Tax Depreciation Rates and Economic Depreciation Rates," Journal of Optimization Theory and Applications, Springer, vol. 106(1), pages 23-48, July.
    3. De Waegenaere, A.M.B. & Wielhouwer, J.L., 2001. "Optimal Tax Depreciation Lives and Charges under Regulatory Constraints," Discussion Paper 2001-23, Tilburg University, Center for Economic Research.
    4. Sansing, R, 1998. "Valuing the deferred tax liability," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 357-363.
    5. Wakeman, Lee MacDonald, 1980. "Optimal tax depreciation," Journal of Accounting and Economics, Elsevier, vol. 2(3), pages 213-237, December.
    6. Berg, Menachem & Waegenaere, Anja De & Wielhouwer, Jacco L., 2001. "Optimal tax depreciation with uncertain future cash-flows," European Journal of Operational Research, Elsevier, vol. 132(1), pages 197-209, July.
    7. Vadim Arkin & Alexander Slastnikov, 2007. "The effect of depreciation allowances on the timing of investment and government tax revenue," Annals of Operations Research, Springer, vol. 151(1), pages 307-323, April.
    8. Sidney Davidson & David F. Drake, 1961. "Capital Budgeting and the "Best" Tax Depreciation Method," The Journal of Business, University of Chicago Press, vol. 34, pages 442-442.
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    Cited by:

    1. Gao, Yongling & Driouchi, Tarik & Bennett, David J., 2018. "Ambiguity aversion in buyer-seller relationships: A contingent-claims and social network explanation," International Journal of Production Economics, Elsevier, vol. 200(C), pages 50-67.
    2. Hagen Ackermann & Martin Fochmann & Nadja Wolf, 2016. "The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions—An Experimental Study," IJFS, MDPI, vol. 4(4), pages 1-26, October.

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